M/S Shri Ganesh Traders vs. Chief Commissioner, SGST

CW/3269/2023HC RajasthanGSTCNR RJHC01014170202319 October 2023Bench: VINIT KUMAR MATHUR2 pages

AI SummaryRemanded

Facts

The petitioners, M/s Ridhi Sidhi Traders and M/s Shri Ganesh Traders, filed writ petitions before the Rajasthan High Court at Jodhpur. The petitions challenged actions or orders passed by the Deputy Commissioner, SGST, Circle Nagaur, and the Appellate Authority, Commercial Taxes Department, Ajmer. The specific tax periods and amounts in dispute are not explicitly detailed in the provided order. The procedural history indicates that the matters reached the High Court via writ petitions.

Held

The Court did not delve into the merits of the case or decide any specific legal questions. Instead, the learned counsel for the respondents informed the Court that the requisite benefit had been conferred upon the petitioners as per their claim. This was acknowledged by the learned counsel for the petitioners. Consequently, the Court found the writ petitions to have become infructuous. The operative direction was to dispose of the writ petitions as having become infructuous, along with any pending applications.

Key Issues

The primary issue before the Court was whether the petitioners were entitled to the relief claimed in their writ petitions. The petitioner's contention was that they were seeking a specific benefit or remedy from the revenue authorities. The respondents, represented by the Chief Commissioner, SGST, and the Deputy Commissioner, SGST, were defending their actions or inactions. The judgment does not explicitly frame these as numbered questions of law or detail specific arguments or provisions relied upon by each side. However, the core of the dispute revolved around the petitioners' claim and the respondents' response to it.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JD:35920-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3275/2023 M/s Ridhi Sidhi Traders, Through Proprietor Shri Sahadev Ram S/o Sita Ram Having Principal Place Of Business Situated At Dharnawas, Khinwsar, Nagaur, Rajasthan, 341025 ----Petitioner Versus 1. Chief Commissioner, SGST (Commercial Taxes Department), Kar Bhawan, Ambedkar Circle, Jaipur 302005. 2. Deputy Commissioner, SGST (Commercial Taxes Department), Circle Nagaur, Kar Bhawan, Nagaur. 3. Appellate Authority, Commercial Taxes Department, Ajmer. ----Respondents Connected With D.B. Civil Writ Petition No. 3269/2023 M/s Shri Ganesh Traders, Through Proprietor Smt. Parma Devi W/o Sahadev Ram Having Principal Place Of Business Situated At Dinesh Godown, 0, Near Krishna Super Market, Tausar Road, Nagaur, Rajasthan, 341001 ----Petitioner Versus 1. Chief Commissioner, SGST, (Commercial Taxes Department), Kar Bhawan, Ambedkar Circle, Jaipur 302005. 2. Deputy Commissioner, SGST (Commercial Taxes Department), Circle Nagaur, Kar Bhawan, Nagaur. 3. Appellate Authority, Commercial Taxes Department, Ajmer. ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Hemant Dutt HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR [2023:RJ-JD:35920-DB] (2 of 2) [CW-3275/2023]

Order 19/10/2023

Learned counsel for the respondents states that the requisite benefit has been conferred upon the petitioners as per their claim which fact is acknowledged by the learned counsel for the petitioners rendering the present writ petitions infructuous.

The writ petitions stand disposed of as having become infructuous. All pending applications also stand disposed of. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ 3&4-MohitTak/-

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.